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TMI Blog2018 (4) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... e, "Hallmark" is not at all any intellectual property governed by any law for such right. Section 9 of Trade Marks Act, 1999 lays down that certain marks cannot be registered as a trademark. The "Hallmark" only signifies that the products which are hallmarked are in conformity to the standards under the Hallmarking Scheme. The appellant are not providing any Intellectual Property Right service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paying service tax on such activity, under Technical Testing and Inspection Services . 2. In order to ensure purity of gold sold to consumers, the appellant is operating 'Hall Marking Scheme' under BIS Act, Rules and Regulations. As per the scheme, the jeweller or manufacturer desirous of obtaining a licence applies to appellant for use of Standard Mark (Hallmark) on the jewellery. Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 65 (55b) means, transferring, whether permanently or otherwise or permitting the use or enjoyment of, any Intellectual Property Right. The lower authorities held that the appellant is permitting the use of hallmarking to the assayers and hallmarkers and are receiving 10% royalty charges for the same under the cover of revenue agreement. In our view, the lower authorities misapplied the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record as to how Hallmark is an Intellectual Property Right of appellant. The appellant categorically state that they do not possess any such Intellectual Property Right. The Hallmark is worldwide recognised quality mark and not an Intellectual Property Right of appellant, BIS Act is for consumer protection, not dealing with Intellectual Property Right. The appellant is not permitting anybody ..... X X X X Extracts X X X X X X X X Extracts X X X X
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